About this test
Questions
100
Difficulty
Expert
Format
Multiple choice
Pass mark
70%
What this test covers
AICPA Code of Professional Conduct – Independence and Non-Attest ServicesASC 326 – Current Expected Credit Losses (CECL) TransitionASC 460 – GuaranteesASC 606 – Revenue Recognition (Cost-to-Cost Method)ASC 718 – Stock-Based Compensation (Performance and Market Conditions)ASC 815 – Derivatives and Hedging (Cash Flow Hedges)ASC 830 – Foreign Currency Translation and RemeasurementAuditing – Agreed-Upon Procedures (SSAE No. 19)Auditing – Evaluating Audit Results (PCAOB AS 2810)Auditing – Fraud Responsibilities (AU-C 240)Auditing – Fraud Risk Assessment (PCAOB AS 2401)Auditing – Government Auditing Standards (Yellow Book)Auditing – Internal Control over Financial Reporting (PCAOB AS 2201)Auditing – IT General Controls and Integrated Audits (PCAOB)Auditing – Litigation, Claims, and Assessments (PCAOB)Auditing – PCAOB Fair Value Estimates and Audit OpinionAuditing – Reporting (AU-C 701 / Key Audit Matters)Auditing – SEC Auditor Independence and Partner RotationAuditing – Service Organizations (SOC 1/SSAE No. 18)Auditing – Service Organizations and SOC Reports (AU-C 402)Auditing – Significant Risks and Audit Response (PCAOB)Auditing – Substantive Analytical Procedures (AU-C 520)Business Law – Bankruptcy and Secured Creditor TreatmentBusiness Law – Fraudulent Transfers (UVTA)
How it works
- Answer at your own pace — pause and resume any time, with your progress saved.
- Every question is scored instantly, with a full written explanation of why each answer is right or wrong.
- Finish with a score report showing where you are strongest and what to revise.
- Retake the test to confirm the gaps have closed.